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INDONESIA
e_Jurnal Ilmiah Riset Akuntansi
Published by Universitas Islam Malang
ISSN : 23026200     EISSN : -     DOI : https://doi.org/10.33474/jra
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian bidang akuntansi. Jurnal Ilmiah Riset Akuntansi menerima manuskrip atau naskah artikel dalam bidang kajian Akuntansi dari berbagai kalangan akademisi dan peneliti baik nasional maupun internasional. Cakupan bidang kajian di bidang Akuntansi, Sub bidang: Akuntansi Keuangan, Auditing, Akuntansi Manajemen, Akuntansi Syariah, Akuntansi Sektor Publik, Sistem Informasi Akuntansi, Akuntansi Internasional, Akuntansi Perpajakan, Akuntansi Perbankan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 1,078 Documents
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PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA, CORPORATE GOVERNANCE, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK DI INDONESIA (Studi Empiris Pada Perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia periode 2015-2018) Lutvia Yanda Ayunanta; M. Cholid Mawardi; Anik Malikah
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 12 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of profitability, family ownership, corporate governance, and institutional ownership on tax avoidance. The population of this study is the food and beverage companies listed on the Indonesia Stock Exchange in 2015-2018, the number of samples obtained by purposive sampling technique is 11 companies. The type of data used is secondary data by using the method of data collection. The method of analysis in this research is multiple regression analysis. The results of this study indicate that profitability has a significant effect on tax avoidance. Family ownership has a significant effect on tax avoidance. Independent commissioners have a significant effect on tax avoidance. The audit committee has a significant effect on tax avoidance. Institutional ownership has a significant effect on tax avoidance.Keywords : profitability, Family Ownership, Corporate Governance, Institutional Ownership.
FAKTOR INTERNAL DAN PENGARUH NYA TERHADAP RISK PERCEPTION DAN EXPECTED RETURN PERCEPTION AKHMAD ANDRIYANTO W; Anik Malikah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 08 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted in order to examineinternal factors (overconfidence, experience, emotion, mental accountingand position of wealth) and their effects on risk perception and expectedreturn perception. The sampling technique used was purposive samplingwith criteria including (1) active investors investing in IndoPremierSecurities Branch Malang. (2) Investors who actively invest in the researchyear (2018). The population in this study were investors in IndoPremiersecurities Malang Branch, and the sample used was 135 respondents. Theanalysis technique used in this study is multiple linear regression. Theresults showed that simultaneously there was a significant positive effectbetween internal factors with risk perception and expected returnperception. And partially between internal factors with risk perception onlyoverconfidence, and experience variables that significantly influence therisk perception. Conversely, between internal factors and expected returnperception only the overconfidence, experience, and mental accountingvariables significantly influence the expected return perception. The R2 testof this study was 0.211 or 21% in the dependent variable risk perceptionand for the dependent variable expected return perception was 0.46 or46.2%.Key Words: Overconfidence, experience, emotion, mental accounting,position of wealth, risk perception and expected returnperception
PENGARUH KOMITE AUDIT DAN AUDIT EKSTERNAL TERHADAP MANAJEMEN LABA Windasari Windasari; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 11 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The variables used in this study are the audit committee and external audit. The purpose of this study was to determine the effect of the audit committee and external audit on earnings management, to determine the effect of the audit committee on earnings management, and to determine the effect of external audit on earnings management. The population in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX). While the sample in this study are companies engaged in non-financial industries. The sampling technique used in this study is a method with a purposive sampling approach. The data collection method used in this research is the documentation method because the data is in the form of secondary data. The data analysis method used in this study uses correlation and regression analysis methods to analyze the relationship and influence between variables in inferencial statistics. The results of this study are that the audit committee variable (X1) and external audit (X2) jointly affect earnings management, the audit committee (X1) has no significant effect on earnings management performance and external audit (X2) has a significant effect on earnings management.Keywords: Audit committee, external audit and Earnings Management
PENGARUH MOTIVASI EKONOMI, MOTIVASI GELAR DAN ORIENTASI KARIR TERHADAP MINAT MAHASISWA DALAM MENGIKUTI UJIAN CERTIFIED PUBLIC ACOUNTANT (CPA) INDONESIA (Studi Empiris pada Mahasiswa Akuntansi Universitas Islam Malang dan Universitas Negeri Malang) Nailiatul Virohiyyatun Ni’mah; Nur Diana; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aimed to determine the effect of economic motivation, degree motivation, and career orientation on the interest of accounting students in taking the Indonesian Certified Public Accountant (CPA) Exam. This study's sources are secondary data and primary data taken from filling out questionnaires given by researchers to the Accounting Students Class of 2018 at the Islamic University of Malang and State University of Malang. The independent variables are Economic Motivation, Degree Motivation, and Career Orientation. This type of research includes quantitative research with correlational research characteristics. Sampling from the population used the purposive sampling method, namely the sampling technique using specific criteria. The total population is 603 respondents, while the sample obtained based on calculations from the Slovin formula is 85 respondents. The analytical method used is Multiple Linear Regression Analysis. This study indicates that Economic Motivation and Career Orientation have a significant effect on student interest in taking the Indonesian Certified Public Accountant (CPA) Exam. Meanwhile, Degree Motivation does not significantly affect student interest in taking the Indonesian Certified Public Accountant (CPA) Exam.Keywords: Economic Motivation, Degree Motivation, Career Orientation, and Certified Public Accountant (CPA) Indonesia.
KETEPATAN PASAR MODAL DALAM MEMPREDIKSI KONDISI EKONOMI (Study Empiris di Bursa Efek Indonesia tahun 2013-2017) Nuansa Risky; Maslichah Maslichah; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 09 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study examines the accuracy of the Indonesian stock market in predictingIndonesia's economic conditions in the future. Economic conditions arerepresented by changes in the level of Gross Domestic Product and Inflation ratesfor the monthly period. Changes in the world economy are represented bychanges in the United States S & P 500 stock index, and Japan Nikkei 225 stockindex. Research time covers 2013 to 2017. The results of the f test show that allvariables affect the returns IHSG, while the results of the t test shows thatInflation and Gross Domestic Product have a negative effect and significant onreturn IHSG stock returns and the S & P 500 Index Nikkei 225 Index has apositive and significant effect on return IHSG . This shows that the Indonesianstock market is unable to be used to predict Indonesia's future economicconditions, but is more influenced by world economic conditions reflected inchanges in the US and Japanese stock markets.Keywords : Return IHSG,Gross Domestic Product , S&P 500 stock index andNikkei 225 stock index
PENGARUH PERSEPSI PENGUSAHA MIKRO KECIL MENENGAH DAN TINGKAT PEMAHAMAN TERHADAP PENGGUNAAN SAK EMKM Putri Nurfadilah; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 11 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT    This study aims to determine the Perception of Small and Medium Entrepreneur and the Use of EMKM IFRSs. The data used in this study are primary data, the study population, namely MSME entrepreneur in the field of food and beverage sampling techniques used purposive sampling method. To provide knowledge material for MSME companies specifically regarding the application of EMKM IFRSs in the preparation of financial statements. The existence of the research is expected to increase the understanding of entrepreneur about financial statements based on SAK EMKM. The result obtained using the multiple linear regression test Y = -0.043+ 0.536 X1 +0.618 X2 and the test from this study using the t test. These result indicate that the Perception of Micro, Small and Medium Entrepreneurs (UMKM) has a positive effect on the use of SAK EMKM and the Level of Understanding does not affect the Use of SAK EMKM.Keyword : Perception, level of understanding, UMKM, SAK EMKM
PENGARUH LEVERAGE, BETA, MARKET TO BOOK VALUE RATIO DAN FIRMSIZE TERHADAP EARNIGS RESPONSE COEFFICIENT (ERC) (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2013-2015) Roni Roni
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 03 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

The financial report is a useful information tool for the internal and external parties. Profit is one part of the financial statements that are getting a lot of attention and a lot of research to prove the existence of the relationship very closely with the level of return the company's stock. A quantity that indicates the relationship between profit and the return of shares called the Earnings Response's (ERC). This research aims to know the influence of Leverage, Beta, Market to Book Value Ratio and Firmsize against Earnings Response's (ERC). This research uses the population of manufacturing companies listed on the Indonesia stock exchange (idx) 2013 period up to 2015 in accordance with the specified criteria. The data used in this research is secondary data. Analysis tools are used multiple linear regression and hypothesis testing is performed using a test f, t test and coefficient of determination. The independent variable in this study is Leverage, Beta, Market to Book Value Ratio and Firmsize. While the dependent variable in this study is the Earnings Response's (ERC). Based on the results of data analysis can put forward some conclusions as follows: 1 t test) results show that for Leverage variable have no effect significantly to Earnings Response's (ERC). 2 Variable Beta) do not affect significantly to Earnings Response's (ERC). 3) Market to Book Value Ratio has influence that sigifikan against Earnings Response's (ERC). And Firmsize variables have significant effects against Earnings Response's (ERC).
ANALISIS PREFERENSI INVESTOR TERHADAP PENGAMBILAN KEPUTUSAN INVESTASI Meryna Rachmi Putri; Anik Malikah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this research is to determine the effect of motivation, knowledge, return, risk and minimal capital on investment decision making in the capital market. This research is a survey research which is a quantitative method in the form of primary data. The population of this study were students of the Faculty of Economics and Business, Malang 2016 Islamic University Force class of 2016 and 2017. The sampling technique used simple random sampling and the determination of sample size using Slovin formula. The sample used was 228 respondents, but the sample that could be processed was 200 respondents obtained through data collection methods by distributing questionnaires measured using a Likert scale. This study uses multiple linear regression analysis methods, descriptive statistical tests, data quality tests, normality tests, classic assumption tests, and hypothesis testing with the help of SPSS 16.0. The results of this study indicate that simultaneous motivation, knowledge, return, risk and capital minimally influence investment decision making. Motivation, return, and minimal capital have a partially positive effect on investment decision making. Knowledge and risk does not have a partially effect on investment decision making. Keywords: investor preferences, motivation, knowledge, return, risk, minimal capital and investment decision making.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN INDUSTRI BARANG DAN KONSUMSI SUB SEKTOR ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) (Studi Kasus pada PT. Bentoel Internasional Investama Tbk dan PT. Wismilak Inti Makmur Tbk Periode 2016-2020) Siti Jainab Lukfiatih Bugis; Dwiyani Sudaryanti; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The success of a company in running its business can be seen from the company's financial performance which can be seen from the reports that describe the company's finances from a certain period. The good and bad condition of the company can be seen from the analysis of the company's financial statements. In this case, ratio analysis can be used to provide an overview of the financial performance of the financial performance regarding the sustainable development of the company the company does business. This study aims to find out how the performance comparison of financial ratios at the company PT. Bentoel Internasional Investama Tbk and PT. Wismilak Inti Makmur Tbk. The data analysis method used in this study is a quantitative descriptive analysis method using financial ratios. The results of this study indicate that in terms of the Liquidity Ratio Proxy Current Ratio and the Solvency Ratio Proxy Debt to Asset Ratio there is a significant difference and in terms of the ratio of the Total Assets Turnover Proxy Activity and the Profitability Ratio of the Return on Equity Proxy there is no significant difference.Keywords: financial performance; Liquidity Ratio Proxy Current Ratio; Solvency Ratio Proxy Debt to Asset Ratio; Proxy Activity Total Assets Turnover; Profitability Ratio Proxy Return on Equity.
IMPLEMENTASI SAK EMKM PADA UMKM (STUDI KASUS PADA UMKM TEMPE NGRAYUN DI KEBUPATEN PONOROGO) Mohammad Rudi Ariyanto; Maslichah Maslichah
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

Implementation of Financial Accounting Standards for Micro, Small, and Medium Entities  carried out at Tempe Ngrayun SMEs in Ngrayun District, Ponorogo Regency using a case study approach with descriptive qualitative methods. Collecting data through interviews directly to the object of research. The implementation of Financial Accounting Standards SMEs in Tempe Ngrayun SMEs is assessed based on four assessment variables, namely accounting records (basic accrual basis and the concept of business entities), ownership of human resources, supporting facilities/infrastructure, and knowledge of Financial Accounting Standards SMEs. The results showed that most of the Tempe Ngrayun SMEs in Ngrayun District, Ponorogo Regency were considered not ready to implement Financial Accounting Standards SMEs. This is based on the interview data obtained showing that all Tempe Ngrayun SMEs have not met the four assessment variables. Almost all SMEs in Tempe Ngrayun can only fulfill one of the assessment variables. The results obtained in this study indicate that the unpreparedness of Tempe Ngrayun SMEs in implementing Financial Accounting Standards SMEs is influenced by the lack of knowledge of Tempe Ngrayun SMEs actors on Financial Accounting Standards SMEs.Keywords: Financial Accounting Standards SMEs, SMEs, Basic Accounting Assumptions, Human Resources, and Supporting Facilities.

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